CESTAT held that services provided by appellant to overseas ...

Foreign University Recruitment Services Qualify as Export, Not Intermediary Services Under Rule 6A When Provided Directly to Overseas Institutions

March 12, 2025

Case Laws     Service Tax     AT

CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered services directly to foreign universities/colleges and received commission upon successful student admissions. These services satisfied all conditions under Rule 6A for classification as export services, including direct provision to foreign recipients with payment in foreign exchange. Following precedent established in Sunrise Immigration Consultants Private Limited, the Tribunal determined that referral services for foreign universities qualify as export services when the provider acts on its own account rather than as an intermediary. Appeal allowed.

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